U.S. Goods Returned for Duty Free Treatment

Dear Respected Client,


We would like to share with you important information regarding the importation into the United States of American Goods Returned that qualify for duty free treatment.


The provisions of Chapter 9801.00.10 Subheadings in the Harmonized Tariff Schedule of the United States (HTSUS) allow some products that were made in the United States to be exported and returned back without any duty requirements.  However, there are provisions that stipulate certain conditions and requirements that must be met to qualify for using the chapter 9801.00.10 subheadings.


The conditions that must be met are the following:

  1. Product must be of U.S. origin.
  2. Product has not been advanced in original value.
  3. Product has not been improved in condition.
  4. Product has not been subject to any manufacturing process while abroad.


The requirements are:

Title 19 Code of Federal Regulations Sec.10.1 states “the following documents shall be filed in connection with the entry of articles in a shipment valued over $2000 and claimed to be free of duty under subheading 9801.00.00 of the HTSUS”

  1. Foreign Shipper Declaration stating the articles were exported from the U.S. and have not undergone   any physical changes that improve them.
  2. Importer Declaration stating having knowledge of the facts regarding the claim for free duty.


Manufacturing Affidavit may be requested by Customs to prove 9801.00.10 duty free claim.


Attached is a copy of the above two required declarations and a copy of the HTSUS 9801.00.10 Subheadings:

FRM-024 (Shipper Importer Declaration 9801.00.10)

REF-002 (hts by chapter 98010010)